The Pacific commercial advertiser. [volume] (Honolulu, Hawaiian Islands) 1885-1921, 1887-06-13

and deliver to the Assessor, or at the plac
mentioned by him in such notice. statemer
| in writing signed by the person making tn
same.
I. OF the description, situation and value c
the real and personal property belonging t
such person, including moneys deposited wit
! any bank or banking company, or other pei
! sons of every kind and from every source, or o
/ which such person had the possession, custod
or control on the first day of July, then i'm
mediately preceding.
II. OF all mortgages, membranes anC
charges secured thereon, respectively, will
the names and residences of the persons tt
whom mortgages, membranes or charges are
owing
III. Of all animals and other property subjec
to taxation which were in the possession, Gus
tOdy or control Of such person on the said frs
day of July
" OF the names of all persons subject to
taxation in the employ of such person on the
said first day of July, to which the statement
shall be added a declaration that the same is
true and accurate in all particulars
Section "a. Every agent of an insurance com
pany shall, within the time heretofore pre-
scribed, deliver to the Assessor of the district
in which said company shall carry on business
a return showing the amount received for
premiums during the year preceding the said
first day of July.
Section So If any person shall refuse or
neglect to make and deliver to the Assessor
within the time prescribed, a statement con
tanning the particulars required in sections SO
and "a, or shall decline to make oath as to the
accuracy of the same. the Assessor may make
such assessment according to the best informa-
ton within his reach, and the same shall be
final, binding and conclusive upon all parties,
and shall not be subject to appeal.
Section sc. Every person making a return
shall subscribe an oath to the following effect
which shall be sworn to before the Assessor or
any other person authorized to administer
oaths, without fee or reward to such person:
1 solemnly swear that the list of persons in
nv employ, and of animals and other property
in my possession owned by me, liable to tax
alton, which 1 have given, is true to the best of
my knowledge, information and belief. So
help me God.
las amended 1885, chapter xxxvii.l
Section 81 1t shall be the duty of each AS
SCISSOR, on or before the fifteenth day OF Septem-
Der in each year, to make and complete two
copies of his tax list, as hereinbefore pre-
scribed.
las amended 1886, chapter xxxvii.l
Section 80 1t shall be the duty OF each As
SCISSOR to attend on all days, except Sunday, be
tween the twentieth day of September and the
first day of October, at some convenient place
or places in his district, between the hours of
nine O'Clock in the forenoon and four O'Clock
in the afternoon, with his tax list which tax
list shall during such times be open for the in
spection of all persons liable to taxation in the
district without fee reward.
las amended 1886, chapter xxxvii.
Section 80. 1t shall be the duty of each As
SCISSOR to give written or printed public notice
to be affixed in at least eight conspicuous
places in his district of the time and place at
which his tax list shall be open for inspection
as provided in the last preceding section
las amended 1886, chapter xxxvii.
Section 40. Any person whose name may ap-
pear on such tax list and who shall have made
his returns to the Assessor, as hereinbefore pro
vided, and if entitled to exemption, shall have
claimed such exemption, and who may deem
himself aggrieved by any excess made by the
Assessor in the valuation of the property
returned, or in the amount or character there
of. or whereby the amount payable by such
person is increased beyond the amount which
would be payable by him according to such re-
have been allowed, may appeal from such
sessment on lodging with the Tax Assessor on
or before the 9Th day of October, notice in
writing stating his grounds of objection to his
assessment or to such portion thereof as the
objection applies to, and depositing Herewith
sum for cost of appeal.
Section Al Where the exemption or reduc-
ton claimed from the tax list shall amount to
two dollars or under, twenty-five cents for
COSTS over two dollars and under five dollars,
fifty cents costs; over five dollars and under
ten dollars one dollar costs; and so for
every additional five part of five dollars tax,
fifty cents additional cost
Section AZ. On receiving the amount of costs
the Tax Assessor shall grant to the person ap-
pealing certificate in the form hereinafter ap-
pearing, to be furnished to the Assessor in
blank by the Minister of Finance:
This is to certify that ........... of this dis
trict is assessed for the year as follows:
Property tax. value real ......
value personal amount dog tax. ......-.
poll, school and road tax . -
That disputes ,........... and that
have received on deposit the sum of. ..........
dollars for the costs of this appeal.
.............,......T Tax Assessor,
AS amended 1886, chapter xxxvii.
Section 43. The Assessor shall on or before
the LIST day of September in each year send
written notices by depositing the same in the